Advisories

Phase 3 of the Consolidated Administration and Processing of Entries (CAPE) system will allow eligible plaintiffs to seek refunds on finally liquidated entries covered by court-ordered reliquidation.

Importers that provided a valid importer of record number to U.S. Customs & Border Protection (CBP) by July 30^th, 2026, can begin filing Phase 3 declarations on that date. CBP is expected to provide further guidance soon.

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In response to the Trump Administration’s 50% tariffs on >$27B of Canadian goods, Canada retaliated with its own counter-tariffs ranging from 15% to 50%.

• The full list of affected products can be found here.
• These new countermeasures will be effective as of 12:01 a.m. on September 8^th, 2026.

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In a filing with the U.S. Court of International Trade (CIT), U.S. Customs & Border Protection (CBP) said that it has “temporarily delayed the deployment of CAPE Phase 3, which covers finally liquidated entries filed by plaintiffs for which the Court has ordered reliquidation,” adding that this delay is “necessary for CBP to build new validations that ensure no other duty adjustments are made to finally liquidated entries outside of the IEEPA duty refunds.”

• So far, U.S. Customs has accepted 26.4M entries for processing, accounting for approximately $132.5B in both potential and certified refunds.

More CAPE information